05/25/2024 – 6:00
The deadline for submitting the 2024 Income Tax declaration ends next Friday, the 31st, and more than 11 million taxpayers have not yet sent the document to the Federal Revenue Service.
The tax authorities received 31,246,023 declarations until 6pm on Friday, the 24th. The government’s expectation is that 43 million declarations will be sent this year.
+ R$9.5 billion: how to know if I entered the 1st batch of IR 2024 refund
+ IR 2024: who is exempt and does not need to make a declaration
Only for residents of Rio Grande do Sul, the deadline for delivery was postponed to August 31st.
Also on May 31st, the first batch of refunds will be paid. See the refund payment schedule in 2024 and the order of priority for receipt.
Step by step to make the declaration
The program is available for download at Federal Revenue website.
When opening the program, the taxpayer can choose to make a pre-filled declaration, where the Revenue system completes everything it has about them in its database. The resource captures updated information from 2023, based on data sent by companies, banks, INSS, health plans, doctors, hospitals and real estate companies.
Then just check or fill in the fields with the information received in the Work Income Reports, INSS, and documents provided by banks and financial institutions in the forms. To fill out the declaration, you must also have documents such as voter registration, CPF of dependents, support and spouse, proof of address and occupation, in addition to the previous year’s tax return.
To access the pre-filled declaration, you must have a gold or silver level Gov.Br account. See how to create a Gov.Br account.
Opting for the pre-filled declaration or receiving the refund via Pix will once again guarantee priority in receiving the amount due, after those already provided for by law.
In addition to being able to download the declaration generating program (PGD), the taxpayer can also make the declaration on the Federal Revenue website or via smartphone or tablet through the My Income Tax application, available for cell phones with the Android operating system (Google) and iOS (Apple).
Who needs to make the declaration?
- Anyone who received taxable income, subject to adjustment in the declaration, whose sum was greater than R$30,639.90;
- Anyone who received exempt, non-taxable or taxed income exclusively at source, the sum of which was greater than R$200 thousand;
- Anyone who obtained, in any month, a capital gain on the sale of assets or rights subject to Tax; carried out sales transactions on the stock, commodity, futures and similar exchanges: a) the sum of which was greater than R$40 thousand; or b) with calculation of net gains subject to tax; regarding rural activity: a) obtained gross revenue in excess of R$ 153,199.50; or b) intends to offset, in the calendar year 2022 or later, losses from previous calendar years or the calendar year 2022 itself;
- Whoever had, on December 31st, possession or ownership of goods or rights, including bare land, with a total value of more than R$800 thousand;
- Anyone who became a resident in Brazil in any month and was in this condition on December 31st;
- Whoever opted for exemption from Income Tax levied on capital gains obtained from the sale of residential properties, if the proceeds from the sale are applied to the acquisition of residential properties located in the country, within 180 days, counted from the execution of the contract of sale, under the terms of art. 39 of Law No. 11,196, of November 21, 2005;
- Due to Law 14,754/2023, the so-called Offshores Law, a declaration regarding assets and rights abroad is also mandatory for those who choose to detail the assets of the controlled entity as if they belonged to an individual; to possess trust abroad or want to update assets abroad.
Refund payment schedule in 2024
- 1st batch – may 31st
- 2nd batch – June 28
- 3rd batch – July 31
- 4th batch – August 30
- 5th batch – September 30th
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